AIA Allowances

I have recently been told by my tutor that when allocating AIA it is more tax efficient to allocate it to special rate pool first.

I understand this however i was told you could only choose where to allocate AIA if you were a company and a sole trader could not do this.

Does this mean a sole trader has to allocate AIA to the assets that were bought first? As in my taxation book it does not specify that you cannot do this for sole traders